You couldn't find the method, because probably you didn't read the document carefully.

function TWave.ConvertTo(const pTargetWaveFormat: PWaveFormatEx): Boolean;Converts the wave audio to the specified format. If the function succeeds to convert the wave, it returns True, otherwise it returns False. For more information, please read Multistep Format Conversion on MSDN.

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I introduced a new class for wave stream conversion. In the attachment you will find the revision of the previous code that benefits from the new class.

In the new code, the recorded sound converts continuously without those noises and interruptions.
There is no need for any additional buffering, the internal buffers of the recorder component is enough.

In the new package's zip file (v1.82) you will find a more complete example.